https://www.taxtmi.com/caselaws?id=463828 CESTAT held the imported blocks/slabs are dolomite based on CaO/MgO composition and supplier reports; treatment as dolomite was bona fide and not wilful suppression. Extended limitation under s.28(4) Customs Act is inapplicable. Duty demands in Annexures B and C were set aside as time-barred and unsupported by separate tests; demands in Annexures A1 and A2 (para 26) were confirmed with interest, being uncontested. Confiscation under s.111(m), redemption fine under s.125 and penalties under ss.114A (including on the import executive) were not sustainable and were set aside. Appeal allowed in part. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 16 Sep 2025 18:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463828 CESTAT held the imported blocks/slabs are dolomite based on CaO/MgO composition and supplier reports; treatment as dolomite was bona fide and not wilful suppression. Extended limitation under s.28(4) Customs Act is inapplicable. Duty demands in Annexures B and C were set aside as time-barred and unsupported by separate tests; demands in Annexures A1 and A2 (para 26) were confirmed with interest, being uncontested. Confiscation under s.111(m), redemption fine under s.125 and penalties under ss.114A (including on the import executive) were not sustainable and were set aside. Appeal allowed in part. Case-Laws Customs Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463828